Corrective Action Plans

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Subject: Corrective Action Plan for FY2025 Audit Action Taken in Response to the Finding The Commission reviewed the two transactions cited in the audit—Adobe Lightroom ($127.07) and Hover ($103.02)—and determined that these small-dollar purchases resulted from unintentional administrative oversight...
Subject: Corrective Action Plan for FY2025 Audit Action Taken in Response to the Finding The Commission reviewed the two transactions cited in the audit—Adobe Lightroom ($127.07) and Hover ($103.02)—and determined that these small-dollar purchases resulted from unintentional administrative oversights rather than systemic issues. To prevent similar issues going forward, the following actions have been taken or are in progress: 1. Clarifying vendor coverage under existing agreements ICPRB maintains a blanket procurement agreement for Adobe products. A detailed review of that agreement confirmed that Adobe Lightroom is not currently covered. Going forward, any Adobe products not explicitly included in an approved blanket agreement will require a separate procurement requisition before purchase. 2. Strengthening controls over procurement thresholds Procedures have been reinforced to ensure that any purchase exceeding the $100 threshold is properly documented before the purchase is made. As part of this effort, a Director of Finance and Administration—who is a CPA—joined the organization effective April 6, 2026, with direct responsibility for overseeing procurement activities and ensuring compliance with applicable policies. 3. Monitoring cumulative spending by vendor In the case of Hover, ICPRB initially incurred a small annual charge of $16.17 for website hosting. Over time, additional sites were added, which caused total spending with the vendor to exceed the $100 threshold by $3.02. New procedures are now in place to monitor cumulative spending with each vendor throughout the year so that procurement requirements are triggered promptly when thresholds are reached. 4. Reinforcing training and communication Finance and administrative staff involved in purchasing and procurement were reminded of key requirements, including: The importance of obtaining proper procurement documentation for applicable purchases. • The need to track cumulative vendor spending to identify when thresholds are exceeded. • The limitations of blanket procurement agreements 5. Conducting periodic compliance reviews The Finance Department will perform regular reviews of vendor expenditures to identify any vendors approaching or exceeding procurement thresholds and will take appropriate action as needed to maintain compliance. Name(s) of the contact person(s) responsible for corrective action: P. Ernest Parker, Jr., Director of Finance and Administration eparker@icprb.org, 301.450.2413 Wendy Wang, Senior Accountant wwang@icprb.org, 301.274.8129 Planned completion date for corrective action plan: June 30, 2026.
CORRECTIVE ACTION PLAN 2025-001- REPORTING Significant Deficiency/Noncompliance Auditee’s Response and Planned Corrective Action The Newburyport Housing Authority submitted audit documentation late due to the Executive Director, Tracy Watson, being on medical leave since August 2025. During this tim...
CORRECTIVE ACTION PLAN 2025-001- REPORTING Significant Deficiency/Noncompliance Auditee’s Response and Planned Corrective Action The Newburyport Housing Authority submitted audit documentation late due to the Executive Director, Tracy Watson, being on medical leave since August 2025. During this time, staff experienced difficulties obtaining the required documentation needed to complete the audit in a timely manner. The NHA Board of Commissioners named Kim Kane as Interim Executive Director during Tracy Watson’s absence. Kim Kane will ensure all documentation is submitted in full and in a timely manner. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kim Kane, Interim Executive Director
Management will implement a process whereby the year end filings will be tracked and the date filed documented
Management will implement a process whereby the year end filings will be tracked and the date filed documented
HOME Continuing Loan Compliance Similar to the CDBG loans, letters were sent out for fiscal year 2025-26 in February 2026. The County Administrative Office will give one month for responses. Return envelopes were included. For those not providing documentation, the County Administrative Office will ...
HOME Continuing Loan Compliance Similar to the CDBG loans, letters were sent out for fiscal year 2025-26 in February 2026. The County Administrative Office will give one month for responses. Return envelopes were included. For those not providing documentation, the County Administrative Office will partner with the Sheriff’s Department to deliver additional letters in person. With a Sheriff’s Deputy delivering letters in person this should pressure homeowners to provide monitoring documentation. Corrective action to begin FY 2025-26
CDBG Continuing Loan Compliance Letters were sent out for fiscal year 2025-26 in February 2026. The County Administrative Office will give one month for responses. Return envelopes were included. For those not providing documentation, the County Administrative Office will partner with the Sheriff’s ...
CDBG Continuing Loan Compliance Letters were sent out for fiscal year 2025-26 in February 2026. The County Administrative Office will give one month for responses. Return envelopes were included. For those not providing documentation, the County Administrative Office will partner with the Sheriff’s Department to deliver additional letters in person. With a Sheriff’s Deputy delivering letters in person this should pressure homeowners to provide monitoring documentation. Corrective action to begin FY 2025-26
Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will...
Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.
The District will analyze the expenditures of the food service program and strice to meet the above requirements.
The District will analyze the expenditures of the food service program and strice to meet the above requirements.
Management of Heartland REMC was aware of lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties at this time. Management agrees with the findings.
Management of Heartland REMC was aware of lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties at this time. Management agrees with the findings.
Significant Deficiency in Internal Control over Compliance, Other Matters Description of Finding Lincoln Public Schools procurement standards do not include the essential elements as outlined in 2 CFR sections 200.303, and 200.318 through 200.326 within Uniform Guidance. Statement of Concurrence or ...
Significant Deficiency in Internal Control over Compliance, Other Matters Description of Finding Lincoln Public Schools procurement standards do not include the essential elements as outlined in 2 CFR sections 200.303, and 200.318 through 200.326 within Uniform Guidance. Statement of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action Management will update Lincoln Public Schools’ procurement policies to include all essential elements to be in compliance with Uniform Guidance.
We agree with Finding 2025-003 and the recommendations described above. We will provide additional training to staff to ensure annual inspections are completed in a timely manner.
We agree with Finding 2025-003 and the recommendations described above. We will provide additional training to staff to ensure annual inspections are completed in a timely manner.
We agree with Finding 2025-002 and the recommendations described above. We will provide additional training to staff to ensure annual recertifications are completed in a timely manner.
We agree with Finding 2025-002 and the recommendations described above. We will provide additional training to staff to ensure annual recertifications are completed in a timely manner.
We agree with Finding 2025-004 and the recommendations described above. We will work to implement additional controls over financial reporting to ensure the financials are submitted in a timely manner.
We agree with Finding 2025-004 and the recommendations described above. We will work to implement additional controls over financial reporting to ensure the financials are submitted in a timely manner.
Condition: The District could not provide documentation to attest the construction contracts met Davis- Bacon prevailing wage requirements. Plan: The District will implement procedures to ensure documentation related to the use of federal funds are properly obtained, stored centrally and can be loca...
Condition: The District could not provide documentation to attest the construction contracts met Davis- Bacon prevailing wage requirements. Plan: The District will implement procedures to ensure documentation related to the use of federal funds are properly obtained, stored centrally and can be located timely. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Heather Steffes, Contracted Accountant Management Response: The District will strengthen its procedures when attestation of prevailing wages is required. The District will also develop a checklist to verify that all Davis-Bacon requirements are met prior to contract execution and throughout the life of each project. The District is committed to strengthening its controls and ensuring full compliance with Davis-Bacon prevailing wage requirements going forward.
Condition: The District did not have appropriate M-5's on file for several students. Plan: The District will review its procedures for obtaining and maintaining appropriate documentation for each student whose services are billed through Medicaid. Anticipated Date of Completion: June 30, 2026 Name o...
Condition: The District did not have appropriate M-5's on file for several students. Plan: The District will review its procedures for obtaining and maintaining appropriate documentation for each student whose services are billed through Medicaid. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Heather Steffes, Contracted Accountant Management Response: The District will strengthen its procedures for obtaining, verifying, and maintaining required documentation. This will include implementing a standardized process to ensure M-5 forms are completed, collected, and securely retained prior to submitting any claims for reimbursement. Additionally, the District will conduct periodic internal reviews to confirm that all required documentation is on file and up to date.
The District reviews this audit finding annually and continues to evaluate internal control procedures to achieve the maximum segregation of duties possible within current staffing limitations. Due to the limited number of office personnel, complete segregation of duties is not always practical; how...
The District reviews this audit finding annually and continues to evaluate internal control procedures to achieve the maximum segregation of duties possible within current staffing limitations. Due to the limited number of office personnel, complete segregation of duties is not always practical; however, the District continues to utilize compensating controls, including administrative oversight, review of reconciliations and financial reports, approval processes, and periodic monitoring of transactions. The District will continue to assess procedures and make improvements where feasible to strengthen internal controls and reduce risk.
May 15, 2026 CORRECTIVE ACTION PLAN Finding #2025-001: The reporting package and data collection form for the June 30, 2024 Single Audit were not submitted by the March 30, 2025 deadline. Auditors’ Recommendation: The organization should ensure that its financial records are completed and reconciled...
May 15, 2026 CORRECTIVE ACTION PLAN Finding #2025-001: The reporting package and data collection form for the June 30, 2024 Single Audit were not submitted by the March 30, 2025 deadline. Auditors’ Recommendation: The organization should ensure that its financial records are completed and reconciled in a timely manner so that the Single Audit can be performed and finalized on schedule, and the reporting package and data collection form can be submitted before the required deadline. Corrective Action Taken: To prevent recurrence of this finding, the organization has implemented significant improvements to its financial reporting and audit compliance processes. These include: Streamlining and strengthening internal financial reporting procedures, and Establishing a formal timeline and accountability framework for all federal and grant-related audit submissions. As a result, all financial reports are now prepared and submitted in accordance with required deadlines. Audit reconciliation processes and financial compliance controls have been substantially strengthened through continuous collaboration. These measures ensure that future deadlines will be met consistently and without delay Anticipated Completion Date: March 2027 Responsible Individual: Dr. Moses Tucker PhD, Director, Operations/Finance
Finding 2025-001: Allocation of Payroll Costs - Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance – Allowable Costs/Cost Principles Program: U.S. Department of Health and Human Services – Medicaid Cluster Response and Corrective Action Plan: Management acknowle...
Finding 2025-001: Allocation of Payroll Costs - Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance – Allowable Costs/Cost Principles Program: U.S. Department of Health and Human Services – Medicaid Cluster Response and Corrective Action Plan: Management acknowledges that documentation supporting payroll allocations for PATH CITED-related activities did not fully align with Uniform Guidance expectations for federal awards. The Organization was not aware that PATH CITED funding constituted federal assistance during FY2025 due to the absence of federal identifiers in grant documentation and related communications from DHCS. As such, payroll costs were managed under the Organization’s standard operational practices rather than federal compliance-specific requirements. The Organization applied a reasonable and consistent allocation methodology based on supervisory oversight and expected levels of effort, which management believes appropriately reflected the work performed, given the nature of the program at that time. Upon confirmation of the federal nature of the funding, management will take the following corrective actions which includes enhancing a time attestation/time studies process for personnel working on federal awards and strengthening policies requiring periodic after-the-fact review of payroll allocations and documentation retention requirements for supervisory approvals. Anticipated Completion Date: by June 30, 2026 Responsible Person: Virginia Lui, VP, Controller
Management takes the finding seriously and is committed to remediating the identified material weakness by strengthening internal controls, enhancing compliance processes, and supporting sustained adherence to all applicable federal program requirements and regulations. This was a pilot grant progra...
Management takes the finding seriously and is committed to remediating the identified material weakness by strengthening internal controls, enhancing compliance processes, and supporting sustained adherence to all applicable federal program requirements and regulations. This was a pilot grant program. While all grant deliverables were met and intended programmatic outcomes achieved, certain cost allocation processes evolved as program operations progressed, presenting challenges in the tracking and allocation of certain shared costs across funding sources. Corrective actions have already begun in response to the specific audit finding and to further strengthen our continued effective administration of federally funded programs.
Management acknowledges the late electronic submission of the annual audited financial statements to the Federal Audit Clearinghouse and has reviewed the circumstances surrounding the delay. Appropriate measures are being evaluated to support timely filings going forward.
Management acknowledges the late electronic submission of the annual audited financial statements to the Federal Audit Clearinghouse and has reviewed the circumstances surrounding the delay. Appropriate measures are being evaluated to support timely filings going forward.
Management is in the process of hiring a VP of Operations who will take several responsibilities off of the Director of Finance, allowing for better focus over monthly and yearly closing processes.
Management is in the process of hiring a VP of Operations who will take several responsibilities off of the Director of Finance, allowing for better focus over monthly and yearly closing processes.
During the year ended June 30, 2025 and carrying over in to the next fiscal year, Management began the process of using a more centralized process for storing documents including designated Google Drive folders and the use of invoice attachments in QuickBooks online. The Organization has also explor...
During the year ended June 30, 2025 and carrying over in to the next fiscal year, Management began the process of using a more centralized process for storing documents including designated Google Drive folders and the use of invoice attachments in QuickBooks online. The Organization has also explored implementing a third party grant management service for grant tracking and document storage.
CORRECTIVE ACTION PLAN U.S. Department of State Near East Foundation and Subsidiaries (the “Foundation”) respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #6...
CORRECTIVE ACTION PLAN U.S. Department of State Near East Foundation and Subsidiaries (the “Foundation”) respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: July 1, 2024 – June 30, 2025 The findings from the 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2025-001 Books and records Recommendation: Our auditors recommend that we strengthen the financial close process by establishing and maintaining a structured closing timeline, ensuring timely preparation and review of key account reconciliations, and evaluating staffing levels and resources within the finance function to support timely and accurate financial reporting. Action Taken: The Foundation is actively addressing staffing and capacity considerations within the finance department and is implementing enhancements to strengthen the timeliness and efficiency of the close process. These efforts include engaging outsourced resources to assist in completing outstanding reconciliations and stabilizing the overall close cycle. Name(s) of Contact Person(s) Responsible for Corrective Action: John Ashby, CEO, (315) 428-8670. Anticipated Completion Date: May 2026 FINDINGS – FEDERAL AWARD PROGRAM AUDIT None
Finding 1214780 (2025-001)
Material Weakness 2025
Sanford
SD
As it relates to Research milestone billing for the PASC grant, procedures were revised in 2025 after the 2024 Audit. Upon receipt of invoice and payment from PASC, the Research Billing team will review and provide notification to Research Director and Research Manager via email if the invoice and p...
As it relates to Research milestone billing for the PASC grant, procedures were revised in 2025 after the 2024 Audit. Upon receipt of invoice and payment from PASC, the Research Billing team will review and provide notification to Research Director and Research Manager via email if the invoice and payment received matches to what is shown as owed in our systems. The Corrective Action Plan from the 2024 Audit was already put into place however this is a repeat finding due to the timing of the 2024 finding. Responsible Party: Stephanie Swanson, Director of Insurance Anticipated completion date: Already Complete
Finding 2025-003 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s C...
Finding 2025-003 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We have a process to ensure that we keep all necessary forms, licenses, and certifications current and they are up to date. The current condition is due to an open elevator modernization project by EMI Elevator. Once completed, they will schedule the final inspection and the certificate will be obtained. Anticipated Completion Date July 31, 2026
Finding 2025-002 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s C...
Finding 2025-002 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We ensure tenants requesting maintenance of property via work orders are being maintained properly and in a timely manner and review the accuracy / completeness of the documentation being processed in the work order system on a quarterly basis. This finding was due to the review if inspection work orders generated by staff, not tenant requests. Anticipated Completion Date July 31, 2026
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